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1. How do you collect and pay Haywood County Occupancy Tax?

If you rent out your home or vacation property for periods of less than 90 days, State of North Carolina and Haywood County law requires you to collect a 4% occupancy tax (in addition to North Carolina state sales tax) from your guests. You must register your rental property with the Haywood County Finance Office, which will instruct you how to remit the occupancy tax money you collect:
Finance Department
215 N Main Street
Waynesville, NC 28786
Phone: 828-452-6629 ext. 2614

2. What if you fail to register your property for occupancy tax?

Failing to register, file and pay the occupancy tax will result in penalties, which mirror North Carolina sales and use tax as stated in General Statute 105-236, including:

• In case of failure to file any return on the date it is due, a penalty equal to 5% of the amount of tax will be assessed if the failure is for not more than one month, with additional 5% for each additional month, or fraction thereof, during which the failure continues, not exceeding 25% in the aggregate, or $5, whichever is greater.
• In the case of failure to pay any tax when due, a penalty equal to 10% of the tax will be assessed, except the penalty shall in no event be less than $5.
• Any person who willfully fails to pay the tax, make the return, keep records or supply required information shall be guilty of a Class 1 misdemeanor.
• Further, any person who willfully attempts to evade or defeat a tax or its payment, shall be guilty of a Class H felony.
• The County Finance Officer may direct that the financial records of accommodations be audited.